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LAND O'LAKES, INC. v. UNITED STATES

No. 74-1100.

514 F.2d 134 (1975)

LAND O'LAKES, INC., formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Decided April 30, 1975.

Attorney(s) appearing for the Case

Leonard J. Henzke, Jr., Atty., Tax. Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Harold Jordan, St. Paul, Minn., for plaintiff-appellee.

Before GIBSON, Chief Judge, BRIGHT, Circuit Judge, and TALBOT SMITH, Senior District Judge.

BRIGHT, Circuit Judge.

In this action, Land O'Lakes, a cooperative corporation, seeks a refund of income taxes in the sum of $254,978.74 (including interest) which it paid under a deficiency assessment for the year 1963. This deficiency arose because the Government revoked Land O'Lakes' status as an exempt farmers' cooperative under § 521 of the Internal Revenue Code, 26 U.S.C. § 521 (1970), for its operations during calendar year 1963. The district court...

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